Kader Company had the following balances on January 1, 2015: 
Prepare general journal entries for the following transactions of Kader Company: 
Definitions:
Promissory Note
A financial document in which one party promises in writing to pay a determinate sum of money to another, either at a fixed or determinable future time or on demand.
Return on Investment
A performance measure used to evaluate the efficiency or profitability of an investment or compare the efficiency of a number of different investments.
Simple Interest
Interest calculated only on the principal amount, or the initial amount of money borrowed or invested, without compounding.
GICs
A financial vehicle in Canada, Guaranteed Investment Certificates offer investors a set return rate over a defined period.
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